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A comprehensive guide to IFRS 15 covering Step 1 (identifying contracts), Step 2 (identifying performance obligations), and principal versus agent considerations, with practical insights on revenue recognition, control assessment, and application of the five-step model.
A concise overview of IFRS 18’s key requirements, explaining how the new IASB standard will change the presentation and disclosure of financial statements from 2027.
The IFRS Foundation has issued IFRS Alert 2025‑08, introducing new illustrative examples to help entities apply existing disclosure requirements related to uncertainties in financial statements. The publication provides practical insights to support transparent reporting, enhance consistency in application, and improve the quality of financial disclosures under IFRS Accounting Standards. This alert highlights key expectations for preparers, auditors, and stakeholders focusing on areas of estimation uncertainty, judgments, and risk‑sensitive disclosures.
Agile auditing - Internal audit functions going agile
Risk management - Integration of data analytics into internal audit
Grant Thornton’s International Business Report (IBR) has been casting a light on the issue of gender diversity in senior management at mid-market businesses for 19 years, exposing barriers and identifying facilitators of change. While progress on the overall number of women in senior leadership continues, this year’s research shows it is concerningly slow.
The 2023 edition of the publication has been updated for changes to International Financial Reporting Standards (IFRS) that were published between 1 January 2022 and 31 December 2022.
Key highlights of Botswana Budget 2023/24 - This year, the focus of the budget is on moving towards sustainable growth. We provide key highlights of the budget, with particular focus on digital transformation, business environment reform, infrastructure development, value chain development, sustaining livelihoods and climate change.
End of extension of filing individual income tax and annual withholding tax returns: 31 January 2023
No deadline yet for ‘Compulsory Company Constitutions’